BBA 610 Intermediate Financial Accounting I
This course focuses on generally accepted accounting principles (GAAP) underlying the preparation and interpretation of general-purpose financial statements. The asset side of the balance sheet with be stressed although the complete financial statements will be used throughout the course. Topics include the principles of revenue recognition, matching revenues and related costs, and the determination of proper balance sheet valuations of assets and liabilities. Prerequisite: ACCT 201 or equivalent. Enrollment restricted to students admitted to the Bachelor of Business Administration Major.
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